Categories:Europe,Tax,UK

Osborne hits the bottle: reduced beer tax and increased duty on wine

The chancellor’s decision to cut beer tax in this year’s budget, while at the same time increasing duty on wine, has been met with strong complaints from the wine industry.

Many of these critics cite a legal precedent, namely the 1978 ECJ case 170/78. In this case, the European Court of Justice agreed with the European Commission that a greater duty per unit of alcohol on wine than on beer amounted to a restriction on the free movement of goods within Europe. As a result, the UK government imposed the same duty per unit of alcohol on beer as it did on wine…

If you are registered and logged in to the site, click on the link below to read the rest of the Mills & Reeve briefing. If not, please register or sign in with your details below.

Sign in or Register to continue reading this article

Sign in

Register

It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer

 

Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.

 

Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.

 

Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Overview

Fountain House
130 Fenchurch Street
London
EC3M 5DJ
UK

Turnover (£m): 79.50
No. of lawyers: 367